BIR Ruling No. 095-61
BIR Ruling No. 095-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 16, 1961
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March 16, 1961 BIR RULING NO. 095-61 Mr. Pete Tan Puerto Princesa Palawan S i r : In reply to your letter dated January 2, 1961, I have the honor to inform you that a fishing operator and/or fisherman who dries his catch or converts them into 'buro' or "bagoong" by adding water and salt only is exempt from the fixed and sales taxes, pursuant to Section 188(b) of the Tax Code and the doctrine laid down in the case of the Philippine Packing Corporation vs. Collector of Internal Revenue, G.R. No. L-9040, December 26, 1956. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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